Improving the Internal Audit of a Microfinance Company

NURALY ASANOV

Bakalářská práce

Abstract:

As the economy developed, there was a division of functions between owners of microfinance companies, their managers and lenders. The role of shareholders increased sharply, who needed a guarantee not only of capital preservation, but also of dividends. A prerequisite for this was the proper accounting and efficient operation of the company. One of the key elements for achieving this goal is the internal audit of the company, which is conducted by the internal audit service. It makes an independent expert assessment of the internal control system, the competence of company employees, and information security. Internal audit in Kyrgyzstan is still a new notion, abroad it has been actively used since the end of XIX century. The fact that at the moment domestic companies need to improve the methodology of internal audit makes this thesis relevant.

Keywords

internal audit, microfinance company, accounting

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 15. 3. 2022

Obhajoba závěrečné práce

• Vedoucí: prof. Ing. Mansoor Maitah, Ph.D. Ph.D.

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Bakalářský studijní program / obor:
Economics Policy and Administration / Business Administration